NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

COURSE AND INSTRUCTOR INFORMATION

Course title:  Introduction to Accounting II

Course prefix, number, and section number: ACNT 1304-0310

Semester/Year of course:  2024 FALL

Semester start and end dates:  10-21-2024 – 12-14-2024

Modality (Face to face/Synchronous or Asynchronous online/Hybrid):  Online

Class meeting location, days, and times: 

Lab meeting location, days, and times:

Semester credit hours:  3

Course description: A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. Upon completion, students will be able to define accounting terminology; analyze and record business transactions for a merchandising operation in a manual and computerized environment; calculate interest; apply valuation methods for receivables and payables; utilize various inventory and depreciation methods; and identify internal control procedures for inventory, receivables, and payables. 32 lecture hours + 32 lab hours

Course prerequisites:  Basic knowledge of computers and keyboarding

Required course materials: Textbook:  McGraw Hill Connect access and e-text or hard copy for Fundamental Accounting Principles by Wild and Shaw.  The course material can be ordered at NCTC bookstores or purchased through McGraw Hill Connect Resource links in Canvas

~Recommended – Flash drive 2 GB or larger

Name of instructor:  Kim Tollett

Office location:  Online

Telephone number:  580-513-6803

E-mail address:  ltollett@nctc.edu

Online Office hours for students: Monday & Tuesday 10:00 a.m. – 1:00 p.m. and by appointment.  If you need an appointment just text me at 580-513-6803 and we will set up a time convenient for you.

Instructor Response Time - please allow 24 hours during the week and 48 hours on the weekend for responses.

SYLLABUS CHANGE DISCLAIMER

The faculty member reserves the right to make changes to this published syllabus if it is in the best interest of the educational development of this class. Any such changes will be announced as soon as possible in person and/or writing.

SUMMARY OF COURSE ASSIGNMENTS

List of graded assignments and number of graded assignments:

# of Graded Course Elements            Graded Course Elements       Points Each            Total Points

                        1                                  Getting Started Quiz                          25                             25

                        3                                  Discussions                                          30                             90

                        5                                  Orientation Videos                              5                             25

                        18                                Chap Exercises                                    25                          450

                        9                                  Chap Quizzes                                       25                          225

                        1                                  Writing Assignment                           45                            45

                        1                                  Terminology Quiz                               50                            50

                        1                                  Collaboration Assignment              100                         100

                        2                                  Exams                                                 100                          200

                        1                                  Final Exam                                         150                          150

                                                            Total Points Possible                                                      1335

*Students found plagiarizing in an assignment in this course may receive an “F” for the course along with a report turned into the Dean for Scholastic Dishonesty.

*Students with continued absences and discussion posts that add no value will receive a “0” for the assignment.  *Attendance will be taken each week using Qwickly Attendance.  If assignments are not turned in for that week you will be counted absent even if you logged into Canvas.

Grade system is set up as a point system.  Student points divided by points possible will show you your grade.

Final grade scale:       

A = 1195 – 1335  

B = 1062 – 1194  

C = 928 – 1061

D = 795 – 927

F = < 795

Late work policy: Late work will not be accepted unless you have communicated (BEFORE THE DUE DATE) with the instructor on why you may need extra time to finish the week’s work.  My cell phone number is 580-513-6803…use it if needed.

SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.

COURSE POLICIES

Academic Integrity Policy: 

Scholastic dishonest shall include, but not limited to cheating, plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion.  Consequences for academic dishonesty may include:

1. The student will receive a failing grade of “0” on the assignment.  If the assignment is within a group in which the lowest assignment is dropped, the assignment will not be able to count as a dropped score.  It will count as part of the grade.
2. A “Scholastic Dishonesty Report Form” will be submitted regarding the incident.
3. Student may be dropped from the course with a failing grade (letter grade of “F”)

Artificial Intelligence Policy:

Students are not allowed to use AI in my business courses.  I feel that this does the student a disservice when completing assignments and may hinder the student’s ability in future business courses

Attendance Policy:

 Regular and punctual attendance is expected of all students in all classes for which they have registered. All absences are considered to be unauthorized unless the student is absent due to illness or emergencies as determined by the instructor. It is the student's responsibility to provide documentation as to the emergency for approval and judgment by the faculty member. Approved college-sponsored activities are the only absences for which a student should not be held liable and only when provided by a college official ahead of the absence. Valid reasons for absence, however, do not relieve the student of the responsibility for making up required work. Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor. A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam. Students will be dropped from a class by the Registrar upon recommendation of the instructor who feels the student has been justifiably absent or tardy a sufficient number of times to preclude meeting the course’s objectives.    Persistent, unjustified absences from classes or laboratories will be considered sufficient cause for College officials to drop a student from the rolls of the College. From Board Policy FC (LOCAL)

Withdrawal Policy

A student may withdraw from a course on or after the official date of record. It is the student’s responsibility to initiate and complete a Withdrawal Request Form.

Last day to withdraw from the course with a “W” is:  November 25^th     

Student Learning Outcomes: 

• Identify corporate characteristics and account for equity and long-term liability transactions.
• Prepare and interpret a Statement of Cash Flows.
• Account for investments in debt and equity securities using generally accepted methods.

Core Objectives:

Critical Thinking Skills

Empirical

Communication

COLLEGE POLICIES

STUDENT HANDBOOK

Students are expected to follow all rules and regulations found in the Student Handbook.

ADA STATEMENT

NCTC will adhere to all applicable federal, state and local laws, regulations and guidelines with respect to providing reasonable accommodations to afford equal educational opportunity. It is the student’s responsibility to contact the Office for Students with Disabilities to arrange appropriate accommodations.  See the OSD Syllabus Addendum.

AI STATEMENT

Absent a clear statement from a course instructor, use of or consultation with generative Artificial Intelligence (AI) or other similar technologies shall be treated analogously to assistance from another person, agency, or entity. In particular, using generative AI tools to substantially complete an assignment or exam is not permitted. Students should acknowledge the use of generative AI (other than incidental use) and default to disclosing such assistance when in doubt.

When students use generative AI to replace the rigorous demands of personal engagement with their coursework, it runs counter to the educational mission of the college and undermines the heart of education itself. Artificial Intelligence, large language models, and other such technologies hold promise for deploying knowledge in service to others and accelerating the discovery of new knowledge. However, such technology poses new challenges to pedagogy and to integrity. Within the context of the teaching mission of the college and consistent with the Student Code of Conduct, the authority to define the appropriate use, study, and deployment of these technologies’ rests with the faculty.

Individual course instructors, in coordination with their divisions, set policies regulating the use of generative AI tools in their courses, including allowing or disallowing some or all uses of such tools. Course instructors will set such policies in their course syllabi and clearly communicate such policies to students. Students who are unsure of policies regarding generative AI tools are encouraged to ask their instructors for clarification.

STUDENT SERVICES

NCTC provides a multitude of services and resources to support students.  See the Student Services Syllabus Addendum for a listing of those departments and links to their sites.